Existen diversas razones por las cuales las relaciones laborales entre empleadores y empleados pueden llegar a su fin. El Capitulo IX – De la Terminación de los Contratos de Trabajo del Código de Trabajo Paraguayo nos presenta distintas situaciones que pueden llevar a la terminación de los contratos.
Las formas más conocidas en nuestra legislación son: (i) terminación con causa justificada por parte del empleador, (ii) terminación con causa justificada por parte del trabajador, (iii) renuncia.
Existen otros supuestos para dar por terminada una relación laboral establecidos en el Código de Trabajo, como por ejemplo, el acuerdo por mutuo consentimiento conforme dicta nuestra normativa: “…El mutuo consentimiento, formalizado en presencia de un Escribano Público o de un representante de la Autoridad Administrativa del Trabajo, o del Secretario del Tribunal del Trabajo del Juzgado en lo Laboral de turno o de dos testigos del acto;” – LEY 213/93 “Establece Codigo del Trabajo” – CAPITULO IX – De la Terminación de los Contratos de Trabajo – Art. 78 inc. b).
Para dar validez a un acuerdo entre las partes que conforman la relación laboral debe inicialmente existir una voluntad de estas de terminar el vínculo, además de cumplir con una de las cuatro condiciones dispuestas por nuestra Ley:
Formalizarlo en presencia de un Escribano Público;
Formalizarlo ante un representante de la Autoridad Administrativa del Trabajo;
Formalizarlo ante el Secretario del Tribunal del Trabajo del Juzgado en lo Laboral de turno, o
Formalizarlo ante dos testigos del acto.
De las cuatro condiciones mencionadas más arriba una de las formas más indubitables de perfeccionar el acuerdo por mutuo consentimiento es hacerlo por medio de un acta suscripta por ante un escribano público. El Escribano, al ser depositario de la fe pública, garantiza, mediante su intervención que, el documento suscripto sea válido, auténtico y que no medien vicios de la voluntad al momento de su perfeccionamiento.
Esta modalidad de terminación de relación laboral establecida por nuestra legislación puede ser utilizada también para poner fin a vínculos laborales con trabajadores que gozan de estabilidad especial[1], en situaciones donde tanto el empleador como el trabajador acuerdan de manera voluntaria terminar la relación laboral. En estos casos la jurisprudencia de nuestros tribunales ha establecido lo siguiente:
“…el acuerdo de terminación se encuentra amparado por el art. 78 inc. b) del CT; en segundo, se observó las formalidades para tal efecto, en tercero, no existe un perjuicio concreto y sustancial en razón de que el trabajador aceptó, voluntariamente, la gratificación otorgada…
…De esta manera, vemos que no existen elementos que nos lleven a desestimar la validez del instrumento público que demuestra que la terminación del vínculo contractual fue por mutuo consentimiento, por lo que, se concluye que la relación laboral concluyó por medio del distracto -acuerdo mutuo-” – Voto de Dra. Cases Monges “C., N. c/ S. B. s/ Nulidad de despido, reintegro al trabajo y cobro de salarios caídos (Ac. Y Sent. N° 173), Tribunal de Apelación del Trabajo de Asunción, 1era Sala.
Adoptar esta modalidad de terminación de un contrato de trabajo mediante su protocolización por un Escribano Público no solo establece una vía ordenada para cerrar una relación laboral conflictiva, sino que también promueve la transparencia y el respeto mutuo en el entorno laboral, sentando así las bases para futuras interacciones profesionales más constructivas y equitativas. Creemos que, estos procesos pueden considerarse sensibles y complicados, por lo cual, un correcto asesoramiento en estas situaciones ayuda a mantener la integridad del proceso de terminación al buscar una resolución objetiva y ecuánime.
[1] Trabajadores que tienen más de 10 años de servicios con el mismo empleador (por una presunción legal a partir de 9 años y 6 meses), o que son dirigentes sindicales, etc.
On March 26, 2024, the National Directorate of Tax Revenues ("DNIT") issued General Resolution No. 06/2024 (the "Resolution"), which regulates the issuance of Electronic Tax Documents ("DTE") through the "Ekuatia'i" system.
This Resolution affects taxpayers who issue Virtual Tax Documents ("DTV"), since among them, a group of more than 900 taxpayers have been designated to use the Ekuatia'i system on a mandatory basis.
More information:
Before this Resolution, the taxpayers who are individuals rendering personal services and who are therefore subject to Value Added Tax ("VAT") and/or Personal Income Tax ("IRP"), could only choose to issue DTVs as an alternative to the traditional means of invoicing, a measure that was established by General Resolution No. 61/2015 (the "RG 61/15").
DTVs can only be issued using the software enabled by the DNIT for such purpose, known as "Tesaka", or through the DNIT's "Marangatú" System. They do not require for their issuance the proper encryption of qualified electronic signature, but only the authentication of the username and password of the taxpayer.
As of the Resolution, those same taxpayers will switch from DTVs to DTEs. When we talk about electronic receipts and DTE, in terms of the Resolution, we refer to those that have complied with the following characteristics:
They are issued by an electronic biller authorized by the DNIT.
They must be issued exclusively through the e-Kuatia or Ekuatia'i systems.
They are subscribed with a qualified electronic signature, for which the issuer must have a Qualified Certificate of Electronic Signature (CCFE).
The electronic receipts are validated by the Integrated Electronic Invoicing System ("SIFEN"), which approves them as DTE and grants them the corresponding tax validity.
Individuals often confuse DTVs with DTEs, due to the role played by information technology in the issuance of both. However, they correspond to different methods of issuing tax receipts, with different levels of validation, being the DTE and its issuing system (in this case, the Ekuatia'i) is a sort of improved version of the DTV and its issuance by the Tesaka or the Marangatú System.
Ekuatia'i was created to serve as a free electronic invoicing and receipt issuing system for small taxpayers, as opposed to the well-known e-Kuatia system, which was created for those taxpayers with a higher volume of invoicing and receipt issuing, who must integrate it into their own invoicing system or software.
The Resolution also establishes the following types of vouchers that may be issued electronically through the Ekuatia'i, which are more than the DTV types, but much less than those that may be issued through the e-Kuatia:
Electronic receipts and their graphic representation.
The generation and issuance of the DTE will be carried out through the Ekuatia'i system, through which the taxpayer must enter the information related to the commercial operation for the generation of the electronic document, sign it electronically and send it to SIFEN so that the CDC and QR code[1]can be generated on them. SIFEN will not receive those electronic documents whose date of issue exceeds thirty calendar days from the date on which it was generated in the Ekuatia'i system.
Electronic billers are obliged to print and deliver to their clients the graphic representation or KuDE[2] of the DTEs they issue, only when so required. Transactions documented with the DTEs provided for in the Resolution may only be expressed in guaraníes[3] or U.S. dollars, and in the latter case the exchange rate applicable to all or some items must be specified.
The Ekuatia'i system is responsible for sending the XML file[4] and the KuDE of the DTE by e-mail to the recipient of the DTE, provided that the recipient has a registered e-mail address in the Single Taxpayers Registry ("RUC") or declares it at the time of issuance of the DTE.
The KuDE must be generated for all the vouchers indicated in the invoicing scheme, which must have both the CDC and the QR code that the recipient can scan to consult the DTE data through the Ekuatia portal. It is important to mention that, although the KuDE is also valid for tax purposes, if the information on the KuDE differs from the DTE, the information on the DTE will prevail.
Events.
The events recorded within SIFEN that modify, assign a mark, link information, or affect the status of the electronic document and/or DTE are called "Events" in the electronic invoicing scheme. They can be generated by the issuer, the receiver, the DNIT, and even by SIFEN itself automatically, both before and after the approval of the DTE.
The Resolution only regulates the Events of the issuer and the receiver, without referring to those of the DNIT and the SIFEN, which are understood to be the same as those provided for in Decree No. 872/2023. The Issuer's and Receiver's Events provided for in the Resolution are grouped as follows (all deadlines are in hours and calendar days, and are counted from the approval of the DTE):
Qualification as electronic biller.
Before the taxpayer can start issuing DTE through the Ekuatia'i system, the taxpayer must be authorized by the DNIT as an electronic biller. For this, the taxpayer must previously obtain the Qualified Certificate of Electronic Signature ("CCFE"), since all DTEs must have the electronic signature of the issuer. This procedure will be in accordance by the provisions of General Resolution 757/2024, about which we have written a previous article which you can access by clicking here.
Once the taxpayer has the CCFE, it must be up to date with its tax obligations and submit the respective request through the Marangatú system. This application will be analyzed by the DNIT, which will proceed within three business days to approve or reject it. If the request is approved, the DNIT will notify the taxpayer's Marangatú mailbox, send the security code for the generation of the QR code and register the stamping of electronic documents (which does not expire).
Once the taxpayer receives the DTE stamping authorization, it must enter the Ekuatia'i system and proceed to its configuration, according to the line of business of the taxpayer. The Ekuatia'i system may only be used by taxpayers with a single establishment declared in the RUC and with a single issuing point, as registered in the application for authorization as electronic biller.
If the taxpayer adheres to this system and would like to have a greater number of issuing points and/or establishments, it must adopt the e-Kuatia system (in case it wants to continue issuing electronically), or it can opt for pre-printed vouchers, first communicating the cancellation of the authorization as electronic biller and of the electronic stamping.
Designation of obligated electronic billers.
Finally, the Resolution provides for the completion of the Pilot Plan for the implementation of the Ekuatia'i system and the gradual extension of its mandatory use. To this effect, taxpayers identified by their RUC numbers in the annex of the Resolution must manage a CCFE and electronic stamping in the month corresponding to their RUC termination, being obliged in the following months to issue only DTE, except for the virtual withholding voucher, according to the following calendar:
Termination of RUC
Month to manage CCFE and electronic stamping
Date of mandatory issuance of DTE
0, 1 y 2
April 2024
June 1, 2024
3, 4 y 5
May 2024
July 1, 2024
6, 7, 8 y 9
June 2024
August 1, 2024
This implies the obligation of the designated taxpayers to cancel the stamping of virtual vouchers within 60 calendar days of having obtained the electronic stamping. If they fail to do so within such term, the DNIT will do it ex officio, but it will imply the application of a fine of G. 50,000. Taxpayers obliged by the Resolution may issue the DTEs even before the mandatory date if they so wish.
In case you wish to find out if you are designated among the taxpayers obliged to issue DTE through the Ekuatia'i system, you can do so by accessing the document we have prepared that can be used to consult, for which you must click here.
[1] QR Code: It stands for "quick response" or quick response. It is a two-dimensional barcode included in graphic representations of documents whose scanning or reading by a device allows easy access to online information associated with it.
[2] KuDE: Term that has its origin from the fusion of the Guarani word "Kuatia" and the acronym DE, which stands for Electronic Document.
[3] The ticket “resimple” only admits the expression of the transaction in guaraníes.
[4] XML: stands for "eXtensible Markup Language" or Extensible Markup Language. It is a language that supports the exchange of information between computer systems, such as websites, databases, and third-party applications. XML is useful when several applications must communicate with each other or integrate information, as it allows compatibility between systems to share information in a secure, reliable, and easy way.
On April 4th, the Executive Branch enacted Decree No. 1467/2024 (Decree), which regulates Law No. 5102/2013 on Public-Private Partnerships (PPP Law), replacing the previous Decree No. 4183/2020. The main innovations are as follows:
Bid Submission System
The Terms and Conditions (TC) for bidding may define the bid submission system in a single technical-economic envelope or maintain the option of two or more envelopes.
In the case of a single envelope, the following aspects will be evaluated: (i) economic offer, (ii) administrative documentation, and (iii) technical evaluation. The evaluation system will be specifically provided for each project in the corresponding TC.
Adjudication of Bids with a Unique Offer
Adjudication of the bidding process is allowed even if only one offer is submitted. This must be justified by the contracting administration and a favorable opinion from the Ministry of Economy and Finance (MEF).
Contract Compliance Guarantees
The contract compliance guarantee may include both construction and operation guarantees in a single instrument. However, the option to submit each guarantee independently is maintained. The bidding TC will provide the conditions for these guarantees.
New Role of the MEF and the DGIP
The MEF, through the General Directorate of Public Investment (DGIP), is configured as the governing body for policies, programs, and plans related to Public-Private Partnership (PPP) projects. This implies that the DGIP will replace the Projects Unit of the Technical Secretariat of Planning (STP), which was absorbed by the MEF. The DGIP will assume the role of evaluator of PPP projects at various stages of their presentation. For example: risk analysis, economic offer evaluation, review of Value for Money analysis, among others.
Streamlining Deadlines
The restructuring of roles, including the absorption of the STP by the MEF, will lead to a reduction in the review, evaluation, and awarding timelines of projects.
Final Considerations
With these modifications, it is expected that projects coordinated by the DGIP under the PPP Law will be managed more efficiently. This will allow for quicker project awards while maintaining flexibility in guarantee requirements and enabling awards to single bidders.
Por medio de la Resolución CA N° 021-014/2024 de fecha 4 de abril de 2024 (la “Resolución”), el IPS resolvió:
La aprobación de un proyecto de decreto que establece la base mínima imponible de aporte al IPS, para la categoría a destajo o jornal, equivalente a 25 jornales mínimos legales para actividades no especificadas según lo establece el Poder Ejecutivo.
En líneas generales, la propuesta establecida en la Resolución considera imprescindible una modificación en la base imponible mínima de 18 a 25 jornales de manera a garantizar a protección social de los jornaleros fomentando establecer mecanismos más equitativos en la cobertura de salud y en el proceso de jubilación, además de fortalecer y consolidar los aportes y fondos correspondientes.
Asimismo, la Resolución establece que la modificación tiene como objetivo permitir a los trabajadores el acceso a los beneficios de largo plazo, estableciendo un piso de aporte que coincida con un mes de antigüedad a los efectos jubilatorios, permitiendo el acceso la expectativa del beneficio de jubilación en el plazo de 25 años, equivalentes a 50 semanas de aportes por año, esto es, en el mimo tiempo que los trabajadores del régimen general, dado que actualmente, los jornaleros deben aportar más tiempo para acceder a la jubilación ordinaria o proporcional.
La propuesta de modificación será remitida al Poder Ejecutivo de manera a que el documento siga los canales legales correspondientes.
Este contenido tiene únicamente fines informativos generales y no debe ser considerado como asesoría legal puntual. Si precisa asesoramiento específico no dude en contactarnos.
Through Resolution No. 16 dated January 11, 2024, the Secretariat for the Prevention of Money or Asset Laundering ("SEPRELAD") expanded the scope of the Regulated Entities ("SO") authorized to submit Suspicious Transaction Reports ("ROS") and Negative ROS through the Integral System of Transaction Reports ("SIRO").
In this provision, individuals and/or legal entities acting in the credit market with their own or third parties' resources, which do not represent deposit taking, registered in the Registry of Grantors of Monetary Credits ("OCD") of the Central Bank of Paraguay ("BCP"), have been included as SO.
The previously identified SO must request their username and password in order to access the SIRO, attaching the certificate and/or accreditation of being registered in the BCP's OCD Registry.
Through Circular SV. SG. No. 07 dated March 21, 2024 (the "Circular"), the Superintendency of Securities ("SIV") determined that applications for registration in the securities market registry will be received only through the Agent Registration Tool ("HRA"), as of March 25, 2024.
Although the modality for submitting applications has been modified, it is important to highlight that the required documentation and requirements remain in strict compliance with the securities market regulations.
The application for registration through the HRA is mandatory for:
Stock market advisors or securities advisors;
Securities market operators;
Derivatives market operators;
Sociedades Anónimas Emisoras ("SAE"); and
Sociedades Anónimas Emisoras de Capital Abierto ("SAECA").
Annex I of the Circular contains detailed instructions on how to use the agent registration system. Upon entering the system, a list of designated users will be displayed and, once the corresponding option has been selected, data and documents required by the SIV will be requested. Next, a screen will be displayed with all the information entered, and the registration must be completed by accepting the data entered as a Sworn Statement. Finally, the user will receive a notification of registered application in the declared e-mail inbox.
In the cases of incomplete or rejected applications, a notification will be sent to the user indicating the status of the application and, if accepted, the notification will contain the final status of the application submitted including the Certificate Generated.
Through Circular SV. SG. No. 06 dated March 11, 2024, the Superintendence of Securities communicated that the companies that have not yet carried out the total conversion of physical shares to book-entry shares will be subject to the obligation of communicating to the General Directorate of Persons and Legal Structures and Beneficial Owners (“DGPEJBF”), transfers of shares and beneficial owners thereof, as of March 2024.
To date, the updated list of regulated entities has been sent to the DGPEJB.
Through Circular SV. SG. No. 04 dated February 15, 2024, the Superintendency of Securities ("SIV") issued the mandatory filing of the Prior Verification Request Form (the "Form") by companies subject to the special regime of the Securities Market. This requirement applies when the company submits requests for prior verification related to incorporation, modification, merger, transformation, dissolution and other procedures before the General Directorate of Legal Persons and Structures and Beneficial Owners ("DGPEJBF"). The Form must be duly completed and signed by the legal representative of the company.
In addition to the Form, the following documents must be submitted:
In the case of incorporation of Publicly Held Corporations ("SAECA"), the digitalized copy of the public deed containing the transcription of the bylaws;
In the case of incorporation of Asset Management Companies for Investment Funds ("AFPI"), a digital copy of the draft bylaws must be submitted for the issuance of the opinion that must be transcribed in the public deed of incorporation. Once the articles of incorporation have been notarized and the objection has been transcribed, a digitalized copy of the public deed must be submitted for confirmation prior to its filing with the DGPEJBF;
In the case of incorporation of other agents of the Securities Market, the digitalized copy of the public deed where the transcription of the bylaws; and,
In the case of merger, transformation, dissolution and withdrawal from the public offering regime, a digitalized copy of the public deed.
It is clarified that, excluding the cases of incorporation of SAECA, AFPI and other agents of the Securities Market, companies are subject to the special regime of the Securities Market as from their registration in the registry of the SIV. For this reason, prior verification of bylaws of companies that intend to make public offerings of securities other than shares is not required, as long as they are not registered and, therefore, requests for prior verification will not be received.
Through Resolution No. 7 Act No. 10 dated March 14, 2024 (the "Resolution"), the Board of Directors of the Central Bank of Paraguay resolved to modify the section on Automatic Teller Machines (“ATM”) security contained in the Security Manual for Financial Institutions, issued in 2021.
In this regard, financial institutions wishing to enable the operations of an ATM are required to perform a risk analysis prior to each installation, classifying the location of the ATM according to its risk as high or low.
The mandatory security requirements established for all ATMs are as follows: (i) have a firm anchoring system to the floor; (ii) have a recessed and/or covered by a structure; (iii) have an anti-theft inking system; (iv) have a closed circuit television camera system that records the customer performing the transaction; (v) assign an actual, practical, cash limit for the supply of money in the ATMs; and, (vi) provide alarms that detect the opening of the vault lid and door.
In addition to the aforementioned requirements, ATMs classified as high risk must: (i) have a detachment alarm; (ii) have a smoke detector, heat sensor, seismic detector and very good interior and exterior lighting; (iii) have the safe where securities are stored equipped with locks that provide a security level equivalent to that of safes or vaults of financial entities; and, (iv) have a closed circuit camera system that records the outside area of the ATM.
A term of three months is established to comply with said requirements, counted from the date of publication of this Resolution.
Through Resolution No. 9 Minute No. 9 dated March 7, 2024 (the "Resolution"), the Board of Directors of the Central Bank of Paraguay ("BCP") approved the Regulations on Transparency and Minimum Criteria for the Collection of Commissions, Expenses and Penalties in the Financial Sector. This Resolution was issued with the purpose of consolidating and systematizing the provisions related to transparency and basic principles for the collection of commissions, expenses and penalties by the entities subject to the supervision of the Superintendency of Banks ("Supervised Entities") in a single regulatory body.
Sin embargo, se incluyen consideraciones sobre seguros. En este sentido, cualquier tipo de servicio o asistencia bajo la denominación “Seguro” no deberá ni podrá ser ofrecido por las Entidades Supervisadas. Los “seguros contratados en nombre de terceros” y los “seguros de cancelación de deudas” solamente pueden ser prestados por aseguradoras autorizadas por la Superintendencia de Seguros.
